1. Home
  2. Browse Decisions
  3. T.C.
  4. 93 T.C.
  5. 93 T.C. 242 (1989)
 

WILLIAMSON v. COMMISSIONER

Docket No. 33059-87.

93 T.C. 242 (1989)

BERYL P. WILLIAMSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 21, 1989.

Attorney(s) appearing for the Case

Robert K. Smith and Gary E. Elam, for the petitioner.

James J. Posedel, Steven D. Blanc, and Catherine M. Brady, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $42,026 in estate tax against petitioner Beryl P. Williamson under section 2032A(c)(1).1 The deficiency was determined against petitioner in his capacity as qualified heir of Elizabeth R. Williamson (hereinafter decedent), his mother, who died on July 27, 1983.

The issue for decision is whether petitioner is liable for the additional...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases